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Schedule 10, Part 2, paragraph 36(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Sub-paragraph (5) applies where— only a proportion of the use of the relevant premises (or the use of a part of those premises) is for a relevant residential purpose or a relevant charitable purpose, and that use is not confined to a part of those premises (or of that part) which is used solely for a relevant residential purpose or a relevant charitable purpose.

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Source: legislation.gov.uk · retrieved 2026-07-28